Tax evasion: What is treaty shopping and how can we eliminate it?
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9 سال پیش
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The OECD/G20 Base Erosion and
The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project provides governments with solutions for closing the gaps in existing international rules, that currently allow corporate profits to “disappear” or be artificially shifted to low/no tax environments, where little or no economic activity takes place. By using a letterbox or shell company, international firms can take advantage of tax treaties between two countries it does business in to avoid paying tax. To end this so-called treaty shopping, the OECD BEPS project would like only true residents to qualify for tax treaty benefits.
For more info visit: www1.oecd.org/tax/preventing-the-granting-of-treat…
Visit www.oecd.org/tax/beps
Listen to our OECD Podcast, Tax in a digital world: Why new international rules matter for everyone, with Grace Perez-Navarro, Feb 2021
soundcloud.com/oecd/digital-tax-podcast-with-grace…
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Last update: 22 February 2021
9 سال پیش
در تاریخ 1394/07/13 منتشر شده
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